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2016 (6) TMI 683 - CESTAT HYDERABAD

2016 (6) TMI 683 - CESTAT HYDERABAD - TMI - Refund claim - Information Technology Software Services and Commercial Coaching and Training Centre Service - Service tax paid on specified services like Telecommunication service, Management or Business consultant service, Business Auxiliary service, Air travel agent service, cleaning service and Commercial training and coaching service used for authorised operations in SEZ Zone in terms of Notification No.17/2011-ST, dated 01-03-2011 - Appellant was .....

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ge of the notification makes it clear that there is no bar from an assessee from paying tax and then claiming refund as the services are exempted. The exemption from payment of service tax on wholly consumed services is only optional. Therefore, by following the judgments laid in Zydus BSV Pharma (P)Ltd Vs CST, Ahmadabad [2013 (6) TMI 106 - CESTAT AHMEDABAD] and Credit Suisse Service India Pvt.Ltd Vs CCE, Pune III [2015 (2) TMI 474 - CESTAT MUMBAI], I hold that appellant is eligible for refund o .....

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filed a refund application for ₹ 2,81,322/- pertaining to service tax paid on specified services used for authorised operations in SEZ Zone in terms of NotificaitonNo.17/2011-ST, dated 01-03-2011. The appellant was not issued any show cause notice. The original authority sanctioned refund of ₹ 97,983/- and disallowed refund of ₹ 1,83,339/-. The appellants filed appeal before the Commissioner (Appeals) contesting the rejection of refund. The ground for rejection of refund by the .....

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e for consideration is whether the appellant is eligible for refund of service tax paid on services wholly consumed within SEZ under Notification No.17/2011-ST dated 01-03-2011. In the Order-in-Original, it is observed that appellants have actually utilised the specified services in authorised operations. However, the refund was denied holding that for subject services, the appellant need not pay service tax and that therefore, not eligible for refund. 4. The issue has been settled in various ju .....

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